ECONOMIC OF MINING
Original Paper
UDC 336.201:622.271.3 © O.I. Litvin, A.A. Khoreshok, Ya.O. Litvin, T.A. Tyuleneva, M.A. Tyulenev , 2022
ISSN 0041-5790 (Print) • ISSN 2412-8333 (Online) • Ugol’ – Russian Coal Journal, 2022, № 1, pp. 4-7
DOI: http://dx.doi.org/10.18796/0041-5790-2022-1-4-7
Title
Synergetic approach to improvement taxation based on accounting of technological and economic aspects of open-pit mining
Authors
Litvin O.I.1, Khoreshok A.A.1, Litvin Ya.O.2, Tyuleneva T.A.1, Tyulenev M.A.1
1Gorbachev Kuzbass State Technical University (KuzSTU), Kemerovo, 650000, Russian Federation
2Branch of JSC «UK Kuzbassrazrezugol» Mokhovsky Open Pit Mine, Mokhovo settlement, Kemerovo region, 652661, Russian Federation
Authors Information
Litvin O.I., PhD (Engineering), Associate Professor, e-mail:litvinoi@kuzstu.ru
Khoreshok A.A., Doctor of Engineering Sciences, Professor, e-mail:haa.omit@kuzstu.ru
Litvin Ya.O., PhD (Engineering), Director, e-mail: litvinyao@kuzstu.ru
Tyuleneva T.A., PhD (Economic), Associate Professor, e-mail:krukta@mail.ru
Tyulenev M.A., PhD (Engineering), Associate Professor, e-mail: tma.geolog@kuzstu.ru
Abstract
When calculating the mineral extraction tax, currently only a small number of factors are taken into account, which leads to weakening of the system of taxation of subsoil users and its enlarged formalization: the degree of complexity of the structure of developed seams, the tectonic structure of the quarry field and other equally important indicators, which characterize both technological difficulty and economic cost of open pit mining are not taken into account. In order to eliminate this shortcoming, this article proposes a detailed classification that uses a synergistic approach and considers, on the one hand, the diversity of mining-geological and mining-technical operating conditions of the enterprise, and on the other hand, the degree of their influence on the economic performance of the open pit.
Keywords
Mining region, Synergy, Subsoil use, Mineral extraction tax, Surface mining, Mining and geological conditions, Surface mining system, Coal losses
References
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For citation
Litvin O.I., Khoreshok A.A., Litvin Ya.O., Tyuleneva T.A. & Tyulenev M.A. Synergetic approach to improvement taxation based on accounting of technological and economic aspects of open-pit mining. Ugol’, 2022, (1), pp. 4-7. (In Russ.). DOI: 10.18796/0041-5790-2022-1-4-7.
Paper info
Received November 17, 2021
Reviewed December 2, 2021
Accepted December 15, 2021
